The following information relates to a joint production process for three products, with a total joint production cost of $140,000. There are no separable processing costs for any of the three products. Sales Value Units at Product at Split-Off Split-Off 405 945 2,0001,350 1 $ 154,000 2 84,000 $ 280,000 2,700 What amount of joint cost is allocated to each of the three products using the physical units method? Allocated Joint Cost Product 2 3